Professional SAIs. Credible results. Public trust.
The Capacity Building Committee is the INTOSAI advocate and custodian for SAI capacity development.
We facilitate initiatives in support of SAIs and regions building their capacities and enhancing their capabilities.
Ensuring professionalism of SAIs
To optimize the performance of, and trust in, public auditing, SAIs must focus on continuous improvement, competent personnel, professional standards, and ideal work environments. These pillars foster excellence and empower SAIs in fulfilling their mandates.
for audit professionalism here
Ideal working environment
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Professional standards and guidance
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Competent people
Core to the audit profession are competent auditors, needing continuous competency development to apply standards in line with their SAI mandate.
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Assessment and ongoing improvement
SAIs should assess and improve compliance with professional standards, measuring holistic performance, ideally via the SAI Performance Measurement Framework.
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ONLINE NOW: Join Somalia’s journey towards a modern and independent audit law
Empowering audits: OAG Somalia’s journey towards a modern and independent audit law Save the date: Tuesday 20 February at 11.00-12.30 am CET Navigating the audit bill process in a challenging context Please join us for this interesting CBC/ACCC webinar where...
Our News
JAMP: Citizen Oversight & Technology adding value to the PFM chain
By Jeanette A Calder, Executive Director, Jamaica Accountability Meter Portal (JAMP) "Citizens are not only citizens, but they are also shared owners of all public resources, assets and liabilities. They are not mere taxpayers but contributors to the...
e-SAI PMF application available to support SAIs
e-SAI PMF is an online application that will support SAIs and SAI PMF assessors to conduct rapid, high-quality, and efficient assessments through all the key stages of an assessment process. E-SAI PMF is currently available in English, Spanish and French. To learn...
ACCC webinar recording available: Visit to SAI Ukraine
In a very strong and moving ACCC event our colleagues at the Accounting Chamber of Ukraine (ACU) shared how they manage to stay strong and maintain their work operations and everyday life through the extremely challenging times of an ongoing war. The webinar received...
Professional Trajectories: A New Approach to SAI Capacity Development at TCU
The Federal Court of Accounts of Brazil (TCU) has recently launched a new initiative to enhance the competencies and skills of its auditors. The Professional Trajectories are learning pathways that guide the development of auditors in different areas of expertise,...
ACCC webinar: A visit to SAI Ukraine – registration open now!
Wednesday, 27 September, at 10-11 am CET. The CBC workstream for Auditing in Complex and Challenging Context - ACCC - invites you to a webinar with the Accounting Chamber of Ukraine (ACU), "Visit to SAI Ukraine". Our colleagues at the Ukrainian SAI will share how they...
Save-the-date 27 September: ACCC webinar – “A virtual visit to SAI Ukraine”
Join CBC for this special event, arranged by the workstream ACCC (Auditing in Complex and Challenging Contexts) in close cooperation with SAI Ukraine (Accounting Chamber of Ukraine - ACU). Date: Wednesday 27 September, 2023. Time: 10.00 am CET. Please find the details...
Our Workstreams
Each workstream uniquely contributes to enhancing public sector auditing. Explore their roles in capacity building, upholding professional standards, and innovating for public administration improvement.
Audit of Donor Funds
The workstream supports CBC’s strategic objective 2.5: “Engage strategically with the wider international development community in the interest of SAI capacity development.”
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CBC Guides and Occasional Papers
The INTOSAI CBC Meeting in Stockholm in 2015 established a working group to manage the CBC guide series.
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Peer-To-Peer Cooperation
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Regional Forum For Capacity Development
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SubCommittee on Peer Reviews
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TFIAP
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ACCC
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IntoSAINT
IntoSAINT is a tool to assess the vulnerabilities and the maturity of the integrity controls of SAIs.
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SAI PMF
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Subcommittee on Cooperative Audits
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TFCP
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Our Blog
CBC Blogspot: Leave no SAI behind
By Ahmed Ashaybani, General Director of Technical Cooperation, ...
CBC blogspot: Capacity Development Interventions – Some Points to Ponder
By Chandra K. Bhandari, Office of the Auditor General of Nepal (OAGN) Capacity development intervention is one of the most commonly discussed topics on the reform agenda in any organization. Organizational strategists, consultants and development partners always cite...
CBC blogspot: Developing Soft Skills to Drive Auditors’ Competence
Competent people are the main driver for success in any professional service, and auditing - whether in public or private sector - is no exception. And while the general definition of competence may be similar across various practices, the technical requirements to...
SAI Kiribati: Our young journey in Human Resources
by Enetty Ted Isopo, Auditor for Human Resources Division, SAI Kiribati I first started working with SAI Kiribati towards the end of 2019, so I was quite new when I was first introduced to the Human Resource (HR) Program in August 2020. I started as a financial...
CBC blog spot: Power distance cultural dimension among auditors
Research in psychology promotes the idea that culture determines the manner in which organizations are structured and managed, the behavior of individuals within these organizations as well as how these individuals think. In the context of audit, auditors’ ability to...
Leading in the pandemic: PASAI blog on leadership
Leading in the pandemic: creating clarity, building resilience and charting a clear direction The COVID-19 pandemic poses unprecedented challenges to leaders of public and private sector organisations. The pandemic has required a swift leadership response to allow...